2009 (3) TMI 662

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..... peal against the impugned order wherein the Commissioner has allowed the appeal filed by the respondents on the ground that wrong Cenvat credit taken was not actually utilized and therefore the reversal of credit would suffice and interest is not demandable. The Revenue has filed the appeal on the ground that the Rule does not differentiate between taking the credit and affirm (sic) (utilising) an .....

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..... s not considered the total balance of RG-23A-PT-II, RG-23C-PT-II and service tax credit available during the disputed period and has considered the balance of RG-23-C Part-II Account only, which is not correct. Learned advocate for the respondents relied upon the following decisions in support of the contention that no interest is payable. 1.      Kyungshin Industrial Mot .....

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